Utah Code § 11-71-201
Taxes within and for the benefit of a major sporting event venue zone
Utah · Utah Code Title 11 — Cities, Counties, and Local Taxing Units · Status: effective
Cite this
- Citation
- Utah Code § 11-71-201, Taxes within and for the benefit of a major sporting event venue zone, Utah, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2326569
- Permanent ID
ys:prov:2326569@1- SHA-256
f5240164e10ac5f7226a869b5707584e6e894c98e6bbce6b52e87844d19de34e
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) The legislative body of a creating entity may, by ordinance, impose within a sales and use boundary for a major sporting event venue zone:
(a) a transient room tax, as described in Section 59-12-352;
(b) a resort communities sales and use tax, as described in Section 59-12-401; and
(c) an additional resort communities sales and use tax, as described in Section 59-12-402.
(2) Revenue generated by a tax described in Subsection (1) is governed by Sections 11-71-202 and 11-71-203.